Late fee waiver for delayed GST returns filed by the September deadline removes excess charges and full waiver where state tax is nil. The notification waives late fee on delayed GST returns filed by 30 September 2020: amounts in excess of two hundred and fifty rupees are waived and fully waived where the state tax payable is nil; a parallel waiver applies to taxpayers above the turnover threshold for delayed GSTR-3B filings for the specified months. The amendment has retrospective effect from 25 June 2020.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GST returns filed by the September deadline removes excess charges and full waiver where state tax is nil.
The notification waives late fee on delayed GST returns filed by 30 September 2020: amounts in excess of two hundred and fifty rupees are waived and fully waived where the state tax payable is nil; a parallel waiver applies to taxpayers above the turnover threshold for delayed GSTR-3B filings for the specified months. The amendment has retrospective effect from 25 June 2020.
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